Employers must file quarterly tax returns (Form 941) for the third quarter of 2018. Deposit or pay any undeposited tax. If the tax liability is less than $2,500, it can be paid in full with a timely filed return. (Employers that have deposited all of the tax when due have until November 13 to file.)

Certain small employers must deposit any undeposited tax if the tax liability is $2,500 or more for 2018 but less than $2,500 for the third quarter.

Deposit FUTA tax owed through September if more than $500.

Shortfall deposits by semi-weekly depositors for deposits made October 1 to 3 for September liabilities.

Shortfall deposits or payments by monthly depositors for deposits made August 15, September 17, and October 15. View Less